Setting Up Information for the EU SSD Report

Larger businesses with intra-EU community imports and/or exports must complete the European Union (EU) Supplementary Statistical Declaration (SSD) Report on a monthly basis.

This report records information that relates to each inward and outward consignment. Information is displayed on this report only when these are true on the EU SSDs form:

  • The supplementary units or net mass are greater than zero.
  • The record has not yet been printed to a file or a printer.
  • The EU Code field is not blank.
  • The transaction indicator is set to either Arrival or Dispatch.

Parameter Setup

In order to run the EU SSD report, you must select Activate EU Reporting on the General Parameters form.  

If you plan to send your EU SSD reports as ASCII or XML files, specify the SSD File Logical Folder and the dispatch and arrival interchange IDs in the Tax Parameters form. You can get the IDs from the appropriate federal statistical office in countries where this is required, for example, Germany. The user who runs the report must have authorization to create files in the specified logical folder.

If a state tax office value is required for use with intrastat SSD data files, specify the value in the Prov/States form. You can get the state tax office IDs from the appropriate federal statistical office in countries where this is required, for example, Germany.

Reviewing SSD Data

Before you print the report, perform a general review of the data. If necessary, specify a value for the Tax District in the EU SSDs form. This value is only used during generation of the report, and it is only required by the federal statistical office in certain EU countries such as Germany.

How the Report is Calculated

The EU SSD Report extracts information from line items in the invoice register and the A/P voucher register. This information is included in the report:

  • PO vouchered receipts and CO credit memo returns are considered arrivals.
  • PO adjustments on returns and CO invoiced shipments are considered dispatches.

Excluding Certain NOTCs in the Report

This section describes an example of NOTC usage in the UK. Contact your local tax office for a list of the appropriate NOTCs and their EU SSD requirements for your country.

In the UK, if the second digit of an NOTC is set to 8, the transaction is declared in boxes 8 or 9 of the VAT Return but is only required on the SD for reconciliation purposes. If you want the EU SSD report to exclude certain types of transactions, but show them in box 8/9 of the report:

  • When you create the transactions, specify a NOTC where the second digit is set to 8, for example 28 or 38.
  • In the EU SSD Report form, select the option Exclude NOTC 2nd Digit of 8.

For example, service transactions are generally excluded from the report but are included in box 8/9, so they could be defined with NOTC codes ending in 8.

For transactions that you want to include in the report, specify an NOTC where the second digit is set to 7, for example 27 or 37. In this case, a normal price is reported. (This also applies to the VAT 100.) The system does not list these transactions in box 8/9 of the EU VAT Report or in the EU Sales List report.

If the NOTC code for a transaction ends in 6, and if the transaction was a price adjustment invoice, optional SSD fields are ignored on the report.

Transactions with any other NOTC code values are ignored on the report.

Reporting Sent and Returned Goods

For SSD, you must report the calculated value of sent good (dispatches) and returned goods (arrivals):

  • For returned goods, the value is the open market value plus the price of the repair.
  • For sent goods, the value is the open market value. Exceptions exist for ships and aircraft.

Returned goods and free-of-charge replacements are not listed on the EU VAT Report or the EU Sales List Report. However, they are listed on the EU SSD Report when the items are returned and replaced.

Specify the country of origin using the EU SSDs form.

In cases when goods are invoiced more than one calendar month in advance of the one in which they are physically dispatched or received, the tax point for VAT is the invoice date, but the reference date for SSD is the date of the physical movement of the goods.

When the item is not invoiced in the current reporting period, but it has already been shipped, the item is listed in the SSD with a second NOTC digit of 8. In the next reporting period, it is listed on the report with a NOTC second digit of 7.

Print and Reprint Options

When you select Print, the Period field is enabled and the range fields are disabled. If an SSD File Logical Folder is defined on the Tax Parameters form, the SSD File Option field is enabled and you can select from Report (PDF), ASCII or XML options for the EU SSD Report file output. You can then click the Files button to open a form where you can view, download or delete files from the logical folder.

When you select Reprint, the Period field is disabled and the range fields are enabled.

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